Abstract
PurposeThe current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also examines the influence of organizational culture. Current research aims to enhance the internal control effectiveness in organizations by examining leadership roles, support from management and organizational culture specifically in the segment of accounting and finance.Design/methodology/approachThe study surveys professionals from the accounting and finance segment to accumulate insights into the influence of leadership, management support and organizational culture on internal control effectiveness. Statistical tools were applied by using the AMOS and SPSS program to draw practical recommendations for the optimization of internal control mechanisms.FindingsThe findings direct that internal control effectiveness is positively linked to rule-following and accountability leadership while presenting a negative association with top management support. Prominently, organizational culture demonstrates a central moderating role, highlighting its significant influence on internal control effectiveness.Practical implicationsThe study provides real-world insights to aid accounting and finance professionals in implementing effective internal controls. The findings provide actionable recommendations for top management to improve organizational practices and financial processes.Originality/valueThe unique combination of exploring leadership impact, top management support and organizational culture adds value to existing knowledge. The findings provide a novel perspective for practitioners and researchers seeking to enhance internal control mechanisms in organizational settings.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Organizational Effectiveness: People and Performance
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
